Developed for fresh practitioners, this book is a comprehensive compilation of commentaries, procedures, audit checklists and flowcharts relating to the auditing standards and processes required of auditors in Malaysia. It provides readers with a complete framework for conducting audits with explanations, examples and references to Malaysian Financial Reporting Standards (MFRS), International Standards of Auditing (ISA) and other standards/laws, and a sample of auditors’ reports for easy references.